Ne Bis in Idem in the Tax Process
Ne Bis in Idem in the Tax Process
The article deals with the institute of deadlines within the framework of the Tax Code, especially the possibilities and obligation of the tax administrator to extend the deadline on the request of a taxpayer. The article focuses in particular on the analysis of decisions of administrative courts and, on the basis of this, tries to define theoretical legal bases for the conditions that the tax administrator examines if the tax payer files the request for an extension of the deadline.
- Masaryk University Czech Republic
ne bis in idem, sanction, JF20-2112, Ne bis in idem; Penalty Payment; sanction; Tax, tax, K520-5582, Comparative law. International uniform law, Ne bis in idem; Penále; Sankce; Daň, Political institutions and public administration (General), penalty payment
ne bis in idem, sanction, JF20-2112, Ne bis in idem; Penalty Payment; sanction; Tax, tax, K520-5582, Comparative law. International uniform law, Ne bis in idem; Penále; Sankce; Daň, Political institutions and public administration (General), penalty payment
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